The herald. (Big Stone City, Dak. [S.D.]) 1883-1890, 1887-10-14
proceeding by distress is the first step
to be taken


to be taken.
Section 81 evidently did not con.
template the sale OF land for personal
property taxes, and the fair construc.
ton OF the phrase ''liable for taxes of
any description" used in section 90,
would make them refer to the differ.
ent things for which taxes, such as
school, bridge. etc. 1t will be noticed
that nothing is said In this section in
regard to taxes on personally.
These provisions OF law are in
effect substantially the same AS they
were by the laws Of 1862.
The form of tax sale certificate civ.
en- in section 81 referring to real es.
tate sold. has this clause, duly by me
in the manner provided by law for the
delinquent taxes for the year l8-
thereon And in the form OF deed
given in section "a. referring to the
amount paid for the land at the tax
sale. the following language is used
being the amount due on the follow.
ing lot or tract of land returned de.
linquent for the non.payment OF
ta1es.' Evidently these forms did
not contemplate The insertion of per.
sonal property taxes into the amount
for which the lands should be sold.
From all which infer that while the
legislature made persona. property
taxes ! lien on real estate, the whole
procedure as set out by it contem-
plated the selling OF real property for
real property taxes alone. That the
first step to be taken by the treasurer
ID the collection of personal property
taxes is to distrain. and that he can
sell real pro perty for personal taxes
only after AL attempt to collect them
BY distress has faiied. he cannot DO It
even then by merely incorporating
the amount due on personally into the
tax due OH land.
In many states personal demand is
necessary before any property can be
sold for taxes, and our law being III
the highest degree in derogation OF
the personal rights Of the citizen
must be strictly construed and cannot
be extended by implication. By the
common law q person having lien
upon property for the payment OF any
sum due him could merely hold the
property subject to his lien. until
such time as the Cwner OF the proper.
ty should redeem it. and that, too,
without using it, il the use would
tend to impair the property. The
laws creating and defining liens in our
country to-day generally prescribe
also the mode in which they may be
forced by proceedings at law. Our
law IA will be seen by reference to the
portions quoted above. does not spe'
c;acally mention any method OF pro.
c.dnre to enforce the collection OF
nersonal property taxes by the sale Of
land therefor, but on the contrary III
,ha notice for the sale OF lands and IN
49, forms uf the certificate and deed
for their sale i; proceeds on the OASIS
=, the sale OF realty for real taxes
on,v No special provision having
he.n made for the enforcement oi
thi, lien for personal property taxes
!, roal estate, the treasurer couIu
.rocaed to enforce it Nf ! am right IN
nv interpretation of the laa) in cases
...hara distress has failed, only II ~
al. by suit. 49,,
rhe evils that would result from
.aonting the practice ofincorpora''ns
80 amount.due for personal taxes ~
10 sum for which real eee"se
80 so,a ot the annual tax sales are very
o., - may be readily seen. ana
t,,ny ye1ed questions would DO likely
- ar,se in it's application, such as Tue
a,portionment a Of delinquent persona
49, Zoo to several pieces Of property
a,,nel BY one person, which questions
would have to be adjud'cated upon y
',ra,ant county treasnrers, wherein
-. NOV ought to be settled by general 'es
w. ',.,,;on and ! think would undouot
-. nave been 80 settled had the ieg
islatue Of 1857 contemplated ,l.an,sa any sa'' !;
pEaiswine. p'Hesuia and think the sapsam ns;sh
.o,,rt .o Will give consldel"oles "es .sa,